Abstract: AN ASSESSMENT OF ENVIRONMENTAL COST ACCOUNTING AND GREEN INITIATIVES IN NIGERIA'S MANUFACTURING SECTOR
This research assesses the implementation of environmental cost accounting and green initiatives within Nigeria's manufacturing sector, focusing on Enugu. The study's objectives are to analyze the integration of environmental costs into accounting practices, evaluate the impact of green initiatives on financial performance, and identify the challenges faced. A survey design was used to gather data from 250 environmental managers and accountants, calculated using Taro Yamane's formula. A case study of a manufacturing company in Enugu provided detailed insights. The reliability coefficient score was 0.85. Findings indicate that integrating environmental costs into accounting practices enhances transparency and supports sustainability goals. Green initiatives, such as energy efficiency and waste reduction programs, significantly improve financial performance. However, challenges such as high implementation costs and lack of regulatory support were noted. Recommendations include providing incentives for green initiatives, enhancing regulatory frameworks, and offering training on environmental cost accounting.
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